https://www.taxtmi.com/caselaws?id=80662 The Tribunal upheld the decision to reject the appellant's claim for a refund under Section 13 of the Customs Act, 1962. The appellant failed to prove that pilferage occurred at the Port area before clearance, as required by Section 13. Despite citing security measures and previous rulings, the appellant's evidence was deemed insufficient. The Tribunal emphasized the lack of concrete proof and precise timing of pilferage, ultimately dismissing the appeal due to the absence of substantial evidence supporting the claim within the statutory framework. en-us Wed, 30 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80662 The Tribunal upheld the decision to reject the appellant's claim for a refund under Section 13 of the Customs Act, 1962. The appellant failed to prove that pilferage occurred at the Port area before clearance, as required by Section 13. Despite citing security measures and previous rulings, the appellant's evidence was deemed insufficient. The Tribunal emphasized the lack of concrete proof and precise timing of pilferage, ultimately dismissing the appeal due to the absence of substantial evidence supporting the claim within the statutory framework. Case-Laws Customs Wed, 30 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80662